9911796707
TMI Blog2015 (3) TMI 1177X X X X Extracts X X X X X X X X Extracts X X X X ..... s and receipt is to be given to the person, from whose possession the goods are seized. With a view to have the seizure of the goods, vehicle can be detained, but there is no power to seize the vehicle. The power given to detain the vehicle is to facilitate the seizure of the goods and it cannot be termed as the detention for indefinite period. The reasonable interpretation would mean that once the goods are found in any vehicle and upon inquiry if it is found unsatisfactory, the authority may seize the goods after detaining of the vehicle and after the seizure of the goods, the goods may be kept by the authority at any place wherever it is permissible, but the vehicle is required to be released thereafter. In the present case, nothing has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, upon further inquiry, it was found by the respondent authority that the so-called purchase of the goods was dummy by non-genuine person. Resultantly, the vehicle truck, in which the goods were transported, was detained, but no arrangements were made to seize the goods and unload the goods by the authority, so that the goods can be kept in the Government godown and release the truck. Under these circumstances, as the truck was not released by seizure the goods, the present petition before this Court. 4. Mr.Dave, learned AGP submitted that as per Section 68(4)(b) of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as the Act ), the authority has power to seize the goods as well as detain the vehicle and, therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s power to detain the vehicle, but ultimate power is to seize the goods and receipt is to be given to the person, from whose possession the goods are seized. With a view to have the seizure of the goods, vehicle can be detained, but there is no power to seize the vehicle. The power given to detain the vehicle is to facilitate the seizure of the goods and it cannot be termed as the detention for indefinite period. The reasonable interpretation would mean that once the goods are found in any vehicle and upon inquiry if it is found unsatisfactory, the authority may seize the goods after detaining of the vehicle and after the seizure of the goods, the goods may be kept by the authority at any place wherever it is permissible, but the vehicle is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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